أثر الاتجاهات الحديثة للمراجعة الداخلية على حقوق المساهمين في إطار الحوكمة : دراسة ميدانية على المصارف السودانية المدرجة بسوق الخرطوم للأوراق المالية

Abstract EN

Shareholders may suffer significant losses as a result of the conduct and behavior of the executive management in public shareholding companies, including banks.

According to the agency theory, ownership has been separated from the management, and shareholders have no direct tools to control the management's actions.

Therefore, this research investigates the impact of the recent trends of internal auditing, namely the provision of advisory and advisory services to the Audit Committee and senior management, and the independence of internal audit within the administrative organization on shareholders' equity within the framework of governance.

The questionnaire was used to collect field data from Sudanese banks.

In order to analyze the data and test the hypotheses, the arithmetic mean, standard deviation, simple linear regression method and multiple hypothesis testing were used.

The results indicate that all hypotheses were accepted, and these results are consistent with previous literature in this field.

We recommend the issuance of standards for internal audit in Sudan, including modern functions.

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